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Custom, Excise & Service Tax Tribunal

Jai Bharat Crop Chemical Pvt. Ltd vs -C.C.E. Jammu on 8 March, 2018

        

 
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C,
CHANDIGARH.

COURT NO. I

DATE OF HEARING/DECISION : 08/03/2018

Excise Appeals No. 1722, 1808, 3319-3326 and 1861-1868 of 2010

Sr. No
Case No
Impugned Order Detail's
Date of Impugned Order 
Passed By
Appellant
Respondent
1

E/1722/2010-DB OIA- 429/CE/APPL/CHD-II(JK-/2010 01/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR JAI BHARAT CROP CHEMICAL PVT. LTD.

-C.C.E. JAMMU 2 E/1808/2010-DB OIA-225-246-CE-APPL-CHD-II-J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR Reckitt Benckiser India Ltd C.C.E. & S.T.-Jammu & Kashmir 3 E/3319/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 4 E/3320/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 5 E/3321/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 6 E/3322/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 7 E/3323/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 8 E/3324/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 9 E/3325/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 10 E/3326/2010-DB OIA- 225-246/CE/APPL/CHD-II(J&K-2010 25/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR RECKITT BENCKISER (INDIA) LTD.,

-C.C.E. JAMMU 11 E/1861/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 12 E/1862/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 13 E/1863/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 14 E/1864/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 15 E/1865/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 16 E/1866/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 17 E/1867/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU 18 E/1868/2010-DB OIA- 346-354/CE/APPL/CHD-II(J&K-2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR ARAVALI INFRAPOWER LTD.,

-C.C.E. JAMMU Appearance S/Shri T.R. Rustagi and Deepak Suri, Advocates  for the appellants.

S/Shri Satyapal and Tarun Kumar, Authorized Representative (DRs)  for the Respondent.

CORAM: Honble Shri Justice Dr. Satish Chandra, President Honble Shri B. Ravichandran, Member (Technical) Final Order No. 61082-61099 / 2018/2018 Dated : 08/03/2018 Per. B. Ravichandran :-

These bunch of appeals are with reference to exemption of education/ higher education cess. Briefly stated the appellant is having a manufacturing unit in Jammu and was availing exemption under Notification 56/2002-CE dated 14/11/2002.

2. Heard both the sides and perused the appeal record.

3. The dispute is with reference to eligibility of the appellant for exemption/refund of education/higher education cess paid on the goods manufactured and cleared by the appellant by availing area based exemption under Notification 56/2002-CE dated 14/11/2002. We note that the issue stands settled by the Honble Supreme Court in SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati  2017  TIOL  416  SC  CX. As such, following the ratio of the Honble Supreme Court who held that the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted, all the appeals which were on this dispute are allowed.

(Order dictated and pronounced in the open court) (Justice Dr. Satish Chandra) President (B. Ravichandran) Member (Technical) PK 2 EX/1722 of 2010